There were a lot of "watchers" but no "takers" with the last auction so I have re-listed this item with a reduced minimum bid. I bought this tractor a few years ago as a "project." I knew it did not run when I got it, but it was driven to where it was parked in the barn, so thought it would not take too much to get it going. As I got in to the project I found a broken piston ring and a badly scored cylinder wall, and a valve train that was stuck like concrete. So ... I split the tractor and had a complete long block rebuild done by a local machine shop. About that time other "project" got in my way and the tractor took second place. There are many new or rebuilt parts here—in fact, everything from the radiator to the transmission seal is either new or has been rebuilt, including (1) radiator - top tank removed and straightened, rodded, pressure tested; (2) distributor cap, points, and coil replaced; (3) oil pump replaced; (4) governor rebuilt; (5) 'Perfect Seal' front main seal; (6) mains and journals turned to first undersize; (7) re-sleeved, new pistons and rings to original bore size; (8) valve train completely machined, new valves, guides, and everything that goes along with that job including truing the head; (9) connecting rods resized; (10) new oil strainer; (11) clutch plate resurfaced, new pressure friction plate; (12) new front transmission seal; (13) rebuilt 6v starter; (14) rebuilt generator; (15) new wiring harness and plug wires; (16) new fuel valve/bowl assembly; (17) new exhaust manifold. This tractor does also have a Sherman Hi/Lo transmission. I think the rear rims are good. As I recall I put air in them about 5 years ago and the tires are still up. The body is remarkably straight with only surface rust. The only real damage is as marked there on the right fender - there's a small hole punched through. I did not include a picture of the hood and gas tank (they're down in the barn), but they are in good condition as well—with a 10 foot paint job. The fuel tank did have a small hole rusted through the bottom which has been repaired with a fiberglass patch. As far as I can tell from the castings this is a late 1946 year model with matching numbers. Try as I might I could not read the serial number. This is a complete tractor that I'm essentially giving away. What you're getting is a nearly fully assembled box of parts. I paid $1000 for the tractor as it sat and have put at least $1700 in parts and machining. Bring a trailer and take it home. The "tractor" is free. What you're buying is parts and machine work. After all that and I've never even put gas in it. I'd like to get this machine out of my yard. Ask any questions you want as I'm sure there are other items that have been done that I've forgotten to include. As far as I know everything is in good shape and would be either a good source for parts or continue the restoration. This tractor was barn-kept for a number of years, but has been outside for the past year or so due to my loss of access to the barn.